{"id":36129,"date":"2026-03-24T16:36:08","date_gmt":"2026-03-24T07:36:08","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/2109-20260324-01_wp_stock_option\/"},"modified":"2026-03-24T16:36:08","modified_gmt":"2026-03-24T07:36:08","slug":"2109-20260324-01_wp_stock_option","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-2109\/ir\/2109-20260324-01_wp_stock_option\/","title":{"rendered":"Notice on Revision of Performance-Linked Stock Compensation Plan for Directors and Others"},"content":{"rendered":"<p>Revised the performance-linked stock compensation plan for directors and others, setting the compensation composition ratio at 60% base salary, 25% short-term incentives, and 15% mid-to-long-term incentives. Adopted ROIC, relative TSR, and ESG indicators as performance-linked metrics.<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","meta":{"Ticker":"","DATE":"","longName":"","company_name_ja":"","fullTimeEmployees":0,"address":"","phone":"","website":"","industry":"","sector":"","regularMarketPrice":0,"financialCurrency":"","marketCap":0,"fiftyTwoWeekLow":0,"fiftyTwoWeekHigh":0,"epsTrailingTwelveMonths":0,"epsForward":0,"bookValue":0,"totalRevenue":0,"OperatingIncome":0,"operatingMargins":0,"NetIncome":0,"profitMargins":0,"ebitda":0,"trailingPE":0,"forwardPE":0,"priceToBook":0,"returnOnEquity":0,"recommendationMean":0,"recommendationKey":"","targetMeanPrice":0,"numberOfAnalystOpinions":0,"analyst_earnings_data":"","dividendRate":0,"dividendYield":0,"payoutRatio":0,"totalEsg":0,"environmentScore":0,"socialScore":0,"governanceScore":0,"title":"","providerPublishTime":"","link":"","longBusinessSummary":"","longBusinessSummary_ja":"","quarterly_revenue":0,"quarterly_net_income":0,"quarterly_operating_profit":0,"enterprise_value":0,"company_officer_1_name":"","company_officer_1_title":"","company_officer_2_name":"","company_officer_2_title":"","company_officer_3_name":"","company_officer_3_title":"","company_officer_4_name":"","company_officer_4_title":"","company_officer_5_name":"","company_officer_5_title":"","company_officers_update_time":"","get_dividend_history_year1":0,"get_dividend_history_year2":0,"get_dividend_history_year3":0,"get_dividend_history_year4":0,"get_dividend_history_year5":0,"get_dividend_history_year6":0,"get_dividend_history_year7":0,"get_dividend_history_year8":0,"get_dividend_history_year9":0,"get_dividend_history_year10":0,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"jir_stock_code":"2109","jir_company_name":"DM Mitsui Sugar Co., Ltd.","jir_importance":"\u2605\u2605\u2605\u2606\u2606","jir_publication_date":"2026-03-24","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/03\/2109-20260324-01.pdf","jir_short_summary":"Revised the performance-linked stock compensation plan for directors and others, setting the compensation composition ratio at 60% base salary, 25% short-term incentives, and 15% mid-to-long-term incentives. Adopted ROIC, relative TSR, and ESG indicators as performance-linked metrics.","jir_summary":"### Purpose and Overview of the Plan Revision\nDM Mitsui Sugar Co., Ltd. revised the performance-linked stock compensation plan for directors and others ahead of the next medium-term management plan. The purpose is to enhance the link between management strategy and the compensation system, thereby promoting commitment to sustainable corporate value enhancement. The fundamental framework remains the same as the plan announced on May 20, 2021, with the new adoption of ROIC (Return on Invested Capital), relative TSR (Total Shareholder Return), and ESG indicators as performance-linked metrics.\n\n### Compensation Composition Ratio and Future Outlook\nFollowing the revision, directors\u2019 compensation consists of approximately 60% base cash compensation, about 25% performance-linked bonuses (short-term incentives), and around 15% stock compensation through a stock delivery trust scheme (mid-to-long-term incentives). This structure is expected to strengthen the linkage between executives\u2019 compensation and corporate performance as well as ESG evaluation, enhancing incentives for corporate value improvement.","jir_financial_highlights":"Compensation Composition Ratio (Base Salary : Short-term Incentives : Mid-to-long-term Incentives): 60 : 25 : 15 (Ratio after revision)\nPerformance-Linked Indicators: ROIC, Relative TSR, ESG Indicators (Newly adopted)","jir_category":"","jir_hashtags":"#DMMitsuiSugarCoLtd, #StockOption, #ExecutiveCompensationPlanRevision","jir_key_figures":"Compensation Composition Ratio: Base Salary 60%, Short-term Incentives 25%, Mid-to-long-term Incentives 15%\nPerformance-Linked Indicators: Adoption of ROIC, Relative TSR, and ESG Indicators\nDate of Revision Resolution: 2026-03-24","jir_meta_title":"DM Mitsui Sugar Revises Executive Performance-Linked Stock Compensation Plan, Sets Compensation Ratio at 60:25:15","jir_meta_description":"DM Mitsui Sugar Co., Ltd. has revised its performance-linked stock compensation plan for directors and others, adopting ROIC, relative TSR, and ESG indicators as performance metrics, with a compensation composition ratio of 60% base salary, 25% short-term incentives, and 15% mid-to-long-term incentives.","jir_og_title":"DM Mitsui Sugar Revises Executive Compensation Plan to Strengthen Performance Linkage","jir_og_description":"DM Mitsui Sugar Co., Ltd. has revised the performance-linked stock compensation plan for executives, newly adopting ROIC and ESG indicators.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":9594,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"stock_option","footnotes":""},"sector":[],"importance":[],"class_list":["post-36129","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.7 - 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